&&This rigid plastic and fiberglass article is used to adjust the positioning of cargo in a pickup truck bed. The rectangular shaped good is flat on one side and has a molded threaded extrusion on the other side that allows the product to be screwed onto the end of a broomstick or telescopic painter’s pole. Additionally, a thin steel hook is fastened to the back side of the plastic article. Using this good in conjunction with the broomstick or painter’s pole, cargo can be pushed or pulled from ground level instead of climbing into the pickup truck bed.

&&Chapter 39 of the Customs Tariff provides for plastics and articles thereof. The General Explanatory Notes to this chapter state that the chapter covers certain products that are combinations of plastics and materials other than textiles “whether they have been obtained by a single operation or by a number of successive operations provided that they retain the essential character of articles of plastics”. The products listed in this Explanatory Note include:&&&&(d) Products consisting of glass fibres or sheets of paper, impregnated with plastics and compressed together, provided they have a hard, rigid character. (If having more the character of paper or of articles of glass fibres they are classified in Chapter 48 or 70, as the case may be).&&&&Based on the composition and rigid character of the good, it is considered a product of Chapter 39. Within the chapter, heading 39.26 provides for other articles of plastics. As this product is not specified or included elsewhere in Chapter 39, it meets the terms of heading 39.26 and is appropriately included therein, specifically under subheading 3926.90 (other).